| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Cost and Management Accountıng | ISL 409 | 7 | 2 + 0 | 2 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Prof.Dr. AHMET VECDİ CAN |
| Dersi Verenler | |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Alanına Uygun Öğretim |
| Dersin Amacı | |
| Dersin İçeriği |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Lecture, Question-Answer, | Testing, Homework, | |
| 2 | Lecture, Question-Answer, Group Study, | Testing, Homework, | |
| 3 | Lecture, Question-Answer, | Testing, Homework, | |
| 4 | Lecture, Question-Answer, Self Study, | Testing, Homework, | |
| 5 | Lecture, Question-Answer, Discussion, | Testing, Homework, | |
| 6 | Lecture, Self Study, | Testing, Homework, | |
| 7 | Lecture, Self Study, | Testing, Homework, | |
| 8 | Lecture, Group Study, | Testing, Homework, | |
| 9 | Lecture, Drilland Practice, | Testing, Homework, | |
| 10 | Lecture, Problem Solving, | Testing, Homework, | |
| 11 | Lecture, Group Study, | Testing, Homework, | |
| 12 | Lecture, Group Study, Self Study, | Testing, Homework, | |
| 13 | Lecture, Discussion, | Testing, Homework, | |
| 14 | Lecture, Problem Solving, | Testing, Homework, | |
| 15 |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Introduction To Management Accounting, Differences Between Managerial Accounting And Financial Accounting, The Place And Importance Of Managerial Accounting On Business Management | |
| 2 | Cost Concept, Divisionalization Of Costs, Expense And Loss Discrimination, Classification Of Business Expenses | |
| 3 | Auxiliary Account Entries In Cost Accounting, Transfer Of Entries To Financial Tables | |
| 4 | Specification And Observation Of Raw Materials Costs | |
| 5 | Specification And Observation Of Direct Labour Costs | |
| 6 | Specification And Observation Of General Overhead Costs | |
| 7 | Specification Of Direct Costs Of Cost Centers (First Assignment), Problem Of Indirect Costs | |
| 8 | Distribution Of Expenses Of Support Department Costs To Main Production Departments | |
| 9 | Midterm Examination | |
| 10 | Global View Of Costing Systems And Job Order Costing System | |
| 11 | Process Costing System And The Problem Of Wastes | |
| 12 | Manufacturing Overhead Costs Budget | |
| 13 | Activity Based Costing And The Comparison With Traditional Costing Systems | |
| 14 | Joint Products And By - Products Costing |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Providing field knowledge | ||||||
| 2 | Developing analytical thinking skills | ||||||
| 3 | Developing entrepreneurial personality traits | ||||||
| 4 | :Being an entrepreneur and Intrapreneurship | ||||||
| 5 | Firm-level problem detection and solution | ||||||
| 6 | Problem detection and solution across the economy | ||||||
| 7 | Oral and written communication skills | ||||||
| 8 | Team building and development | ||||||
| 9 | :Ethical awareness | ||||||
| 10 | Ethical and social responsibility in problem solving | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| Toplam | 100 |
| 1. Final | 50 |
| 1. Yıl İçinin Başarıya | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 2 | 32 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 15 | 15 |
| Quiz | 2 | 10 | 20 |
| Final examination | 1 | 15 | 15 |
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 14 | 3 | 42 |
| Mid-terms | 1 | 2 | 2 |
| Quiz | 2 | 1 | 2 |
| Assignment | 1 | 10 | 10 |
| Final examination | 1 | 10 | 10 |
| Toplam İş Yükü | 228 | ||
| Toplam İş Yükü / 25 (Saat) | 9,12 | ||
| Dersin AKTS Kredisi | 5 | ||